Samse (FRA:78S) Days Payable: 80.48 (As of Dec. 2025) — 15% Above Median


FRA:78S Samse SA FRA:78S
66 GF Score
Price €118.00
GF Value €156.80
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Samse Days Payable?

Samse FRA:78S +0.85% 66 Days Payable is 80.48 as of Dec. 2025, which is 15% above its 10-year median of 70.03. GuruFocus rates FRA:78S with a GF Score™ of 66/100 and a GF Value™ of €156.80 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 153 Industrial Distribution companies, Samse ranks better than 71.24% on this metric.

Samse's average Accounts Payable for the six months ended in Dec. 2025 was €279 Mil. Samse's Cost of Goods Sold for the six months ended in Dec. 2025 was €633 Mil. Hence, Samse's Days Payable for the six months ended in Dec. 2025 was 80.48.

The historical rank and industry rank for Samse's Days Payable or its related term are showing as below:

FRA:78S' s Days Payable Range Over the Past 10 Years
Min: 66.02   Med: 70.03   Max: 74.06
Current: 74.06

During the past 13 years, Samse's highest Days Payable was 74.06. The lowest was 66.02. And the median was 70.03.

FRA:78S's Days Payable is ranked better than
71.24% of 153 companies
in the Industrial Distribution industry
Industry Median: 56.57 vs FRA:78S: 74.06

Samse's Days Payable increased from Dec. 2024 (78.35) to Dec. 2025 (80.48). It may suggest that Samse delayed paying its suppliers.


Samse Days Payable Historical Data

* Premium members only.

The historical data trend for Samse's Days Payable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Samse Days Payable Chart

Samse Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 70.37 71.40 70.54 66.02 70.93

Samse Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 79.30 75.67 78.35 71.21 80.48

FRA:78S vs GWW, FAST, FERG: Days Payable Comparison

For the Industrial Distribution subindustry, Samse's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Samse Days Payable vs Industrial Distribution Industry

For the Industrial Distribution industry and Industrials sector, Samse's Days Payable distribution charts can be found below:

* The bar in red indicates where Samse's Days Payable falls into.


FRA:78S
66GF Score
Samse SA FRA:78S
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Samse Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Samse's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (251.663 + 265.586) / 2 ) / 1330.774*365
=258.6245 / 1330.774*365
=70.93

Samse's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (292.821 + 265.586) / 2 ) / 633.096*365 / 2
=279.2035 / 633.096*365 / 2
=80.48

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 80.48 mean?
Samse (FRA:78S) has a Days Payable of 80.48 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Samse and its competitors. This is 15% above median its historical median of 70.03. Over the past decade, Samse's Days Payable has ranged from 66.02 to 74.06. According to the industry distribution chart, Samse ranks #44 out of 153 companies in the Industrial Distribution industry, placing it in the top 28.8%.
Is Samse's Days Payable too high?
Samse's current Days Payable of 80.48 is 15% above median its 10-year median of 70.03. Over the past 10 years, this metric has ranged from a low of 66.02 to a high of 74.06. The Industrial Distribution industry median Days Payable is 56.57. Samse's value of 80.48 is 42.3% above this industry median. Based on the distribution chart, Samse ranks #44 out of 153 companies in the Industrial Distribution industry, which is above the industry midpoint. Overall, Samse has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Samse's Days Payable compare to GWW and FAST?
According to the Industrial Distribution industry distribution chart, Samse ranks #44 out of 153 companies for Days Payable. This puts Samse in the upper half of its industry. The industry median Days Payable is 56.57. Samse's value of 80.48 is 42.3% above this benchmark. Historically, Samse's own Days Payable has ranged from 66.02 to 74.06 over the past decade. While the company's 10-year median is 70.03 vs. the industry median of 56.57, Samse has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for an Industrial Distribution company?
The median Days Payable among Industrial Distribution companies is 56.57, based on 153 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Samse's current Days Payable of 80.48 is 42.3% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Samse and its competitors. For the Industrial Distribution industry, the median Days Payable is 56.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Samse's current Days Payable is 80.48, which is 15% above median its own 10-year median of 70.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samse stock overvalued right now?
Based on GuruFocus' analysis, Samse (FRA:78S) is currently considered Modestly Undervalued. The stock's GF Value™ is €156.80, compared to a current price of €118.00 — trading 24.7% below its estimated fair value. The current Days Payable is 80.48, which is 15% above median its 10-year median of 70.03 and 42.3% above the Industrial Distribution industry median of 56.57. Samse's overall GF Score™ is 66/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Samse (FRA:78S), the current Days Payable is 80.48 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Samse (FRA:78S) Overvalued in 2026?

Based on GuruFocus' analysis, Samse stock appears to be undervalued. The current stock price of €118.00 is trading 24.7% below its estimated GF Value™ of €156.80. GuruFocus considers Samse to be Modestly Undervalued.

Key valuation signals for FRA:78S:

  • Days Payable: 80.48 (15% above median its 10-year median of 70.03)
  • GF Value™: €156.80 vs. price of €118.00 (24.7% below fair value)
  • GF Score™: 66/100 with 7 warning signs
  • Industry Position: 42.3% above the Industrial Distribution median (#44 of 153)

No single metric tells the full story. See the FRA:78S stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Samse Business Description

Other Exchanges 0GLY:UKSAMS:France
Address 2 Rue Raymond Pitet, Grenoble, FRA, 38100
Samse SA is a distributor of construction materials and tools. The group divides its activities into two segments DIY and Trading. The company's multi-specialist wholesale trade in materials accounted for approximately 64% of the group's turnover. In addition, the company is also engaged in the timber and panel trading activity. The company's renewable energy business is represented by Sweetair. Sweetair offers a comprehensive range of services for both new build and renovation projects.
66GF Score

Get the complete analysis for FRA:78S

Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€118.00
Price
€156.80
GF Value